https://www.taxtmi.com/article/detailed?id=16942 Input tax credit cannot be assessed solely by reference to retrospective cancellation of a supplier's GST registration. The recipient's claim requires an independent examination of statutory eligibility and the genuineness of underlying supplies. Relevant evidence includes tax invoices, e-way bills, transport records, delivery challans, proof of payment, and other corroborative material. Where supplies are genuine and supported by documentation, supplier defaults, retrospective cancellation, or return mismatches should not mechanically invalidate the bona fide recipient's credit claim. Recipients should maintain complete transactional evidence for input tax credit proceedings. en-us Wed, 15 Jul 2026 08:22:31 +0530 Wed, 15 Jul 2026 08:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16942 Input tax credit cannot be assessed solely by reference to retrospective cancellation of a supplier's GST registration. The recipient's claim requires an independent examination of statutory eligibility and the genuineness of underlying supplies. Relevant evidence includes tax invoices, e-way bills, transport records, delivery challans, proof of payment, and other corroborative material. Where supplies are genuine and supported by documentation, supplier defaults, retrospective cancellation, or return mismatches should not mechanically invalidate the bona fide recipient's credit claim. Recipients should maintain complete transactional evidence for input tax credit proceedings. Articles Goods and Services Tax - GST Wed, 15 Jul 2026 08:22:31 +0530 https://www.taxtmi.com/article/detailed?id=16942